公立医院传统的成本核算是独立于会计核算之外的一种奖金核算方法。它自成体系,有独特的收支配比规则,主要服务于职工奖金分配。笔者认为,全成本核算不应服务于绩效和奖金,它是医疗改革战略的重要一环,为预算管理、成本控制、医疗价格、财政补助方法制订提供重要的数据支持。 The traditional cost accounting in public hospitals is a kind of bonus accounting method independent of accounting. It has its own system, a unique balance of payments rules, the main service in the distribution of employee bonuses. The author believes that full cost accounting should not serve the performance and bonus, which is an important part of the health care reform strategy and provides important data support for the formulation of budget management, cost control, medical prices and financial subsidies.